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NY 886811

June 16, 1993

CLA-2-46:S:N:N8:230 886811


TARIFF NO.: 4602.10.5000

Mr. Marc Roy
Katouchka Lufa
230 Principale
Quebec, CANADA J3N 1L7

RE: The tariff classification of loofah articles from Canada.

Dear Mr. Roy:

In your letter dated May 24, 1993, you requested a tariff classification ruling.

The essential part of all of the items in question appears to be derived from the dried, fibrous interior of the loofah gourd, cut to specific sizes for particular applications. All are individually packed for retail sale in sealed, printed plastic bags or containers. Samples of the following were submitted and will be retained for reference:

#1, "Lufa 6 Inch": a cut piece of natural loofah sponge measuring about 3 x 4 x 6 inches. It is used for bathing.

#2, "Lufa 16 Inch": a cut piece of natural loofah, similar to above, but measuring about 3 x 4 x 16 inches.

#3, "Bath Brush": a piece of natural loofah sponge, similar to #1 in size, with an attached, 10-inch-long, varnished wooden handle. The loofah can be removed (unscrewed) from the handle if replacement is desired.

#4, "Decor Bath Brush": basically the same as #3, except that the handle is painted with a design.

#5, "Bath Brush Refill": a piece of natural loofah sponge with a threaded wooden dowel protruding from the center of one end. It is designed to be used as a replacement "brush" for articles such as #3 and #4, whose handles incorporate sockets which accommodate the dowel.

The applicable subheading for all of the above will be 4602.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of loofah. The rate of duty will be 3%.

Goods classifiable under subheading 4602.10.5000, HTS, which have originated in the territory of Canada, will be entitled to a free rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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